WATSON, District Judge.
Plaintiff has moved for summary judgment under Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C., and defendant has filed a motion to dismiss plaintiff's complaint with prejudice.
This action was started by plaintiff to recover certain taxes paid on distilled spirits used in the manufacture of non-beverage products. Such recovery is provided for in Section 3250(l) (5) of the Internal Revenue Code of 1939, 26 U.S.C.A...
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